See, three years ago my tax situation suddenly changed and I found myself owing over $3000 that I didn't expect. That pretty much kicked my fiscal rearend. I cranked up the withholding amounts to make sure it didn't happen again. But it did happen again. So I cranked up the withholding even more. And it happened yet again last year, but "only" by about $1400. Withholding ratcheted up even higher last year and finally - finally! - I've crossed back into refund territory.
It's party time! Well, actually, it would be party time if I wasn't so pooped out from working two jobs to pay the stinking taxman. But it is progress!
PS - the recommended withholdings on the W-4 are full of crap. Jus' sayin'.